PENGARUH PENGETAHUAN, KESADARAN DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

This research animed to examine the effect of tax knowledge, taxpayers’ awareness, and fiscal service quality on personal taxpayers’ compliance. Hopefully, from the research, the tax compliance could be fulfilled as the government expected. Moreover, the research was quantitative research. The population was personal taxpayers who were listed on Pratama Tax Service Office, Gubeng, Surabaya. Furthermore, the data collection technique used an accidental sampling technique, in which the sample was taken accidentally when the researcher met directly in the location. In line with, there were 100 respondents asthe sample. Additionally, the data were primary with questionnaires as the instrument in data collection technique. The questionnaires used Likert scale 1 to 5. In addition, the data analysis technique used multiple linier regression with SPSS 25. The research result concluded that tax knowledge, taxpayers’ awareness, and fiscal service quality had a positive effect on personal taxpayers” compliance at Pratama Tax Service Office, Gubeng, Surabaya.
Keywords: tax knowledge, taxpayers’ awareness, fiscal service quality, taxpayers’ compliance